Rename to HOA LedgerIQ and implement remaining report pages

- Rename app from "HOA Financial Platform" to "HOA LedgerIQ" across all
  frontend pages, backend API docs, package.json files, and seed data
- Add Cash Flow Statement report (GET /reports/cash-flow) with operating
  and reserve fund activity breakdown, beginning/ending cash balances
- Add Aging Report (GET /reports/aging) with per-unit aging buckets
  (current, 1-30, 31-60, 61-90, 90+ days), expandable invoice details
- Add Year-End Package (GET /reports/year-end) with income statement
  summary, collection stats, 1099-NEC vendor report, reserve fund status
- Add Settings page showing org info, user profile, and system details
- Replace all PlaceholderPage references with real implementations
- Bump auth store version to 3 for localStorage migration

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

db/init/00-init.sql

@@ -1,4 +1,4 @@
--- HOA Financial Platform - Database Initialization
+-- HOA LedgerIQ - Database Initialization
 -- Creates shared schema and base tables for multi-tenant architecture
 
 CREATE EXTENSION IF NOT EXISTS "uuid-ossp";

db/seed/seed.sql

@@ -1,5 +1,5 @@
 -- ============================================================
--- HOA Financial Platform - Comprehensive Seed Data
+-- HOA LedgerIQ - Comprehensive Seed Data
 -- "Sunrise Valley HOA" - 50 units, full year of financial data
 -- ============================================================
 -- This script: